New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 1) 2000No. 87, 2000
New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 1) 2000
No. 87, 2000
An Act to implement the New Business Tax System byimposing tax on certain alienated personal services income, and for related purposes
Contents
New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 1) 2000
No. 87, 2000
An Act to implement the New Business Tax System by imposing tax on certain alienated personal services income, and for related purposes
[Assented to 30 June 2000]
The Parliament of Australia enacts:
1Short title This Act may be cited as the New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No.1) 2000.
2Commencement This Act commences on the day on which it receives the Royal Assent.
3Imposition Tax is imposed by this Act to the extent that income tax payable by a person is increased as a result of an amount being included in the person’s assessable income under section 86‑15 of the Income Tax Assessment Act 1997.
[Minister’s second reading speech made in—
House of Representatives on 13 April 2000
Senate on 5 June 2000]